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-average-revalued-earnings (CARE) defined benefit scheme of USS (the Universities Superannuation Scheme). Since the promised benefit increases with …
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Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both...
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